SECTION 8. Reporting Requirements.

8.01. Initial Filing Requirement . A partnership must file an abbreviated Form 1065, U.S. Return of Partnership Income, for the first taxable year during which the monthly closing election was in effect. The abbreviated Form 1065 must be filed by the date that the partnership’s income

2008–40 I.R.B. 824 October 6, 2008

the manager must provide the partnership with:

(a) its name, address, and taxpayer identification number and contact information for the person from whom the IRS can request beneficial ownership information; and

(b) the name of the partnership, its CUSIP number or other information sufficient to identify the partnership interests, and the amount of the partnership interests.